Korporacijsko davčno načrtovanje v luči ukrepov EU in OECD za zajezitev erozije davčne osnove in preusmeritev dobička v jurisdikcije z ugodnejšo davčno zakonodajo

diplomsko delo

Abstract

Mednarodno davčno pravo je razvejano in kompleksno področje mednarodnega javnega prava, ki temelji na prepleteni mreži bilateralnih mednarodnih sporazumov o izogibanju dvojnega obdavčevanja, interakcijami med nacionalnimi davčnimi sistemi in njihovim vplivom na posameznike, gospodarske subjekte in države, ki kot udeleženci nastopajo v čezmejnih gospodarskih transakcijah. Obdavčevanje gospodarskih subjektov in transakcij v mednarodnem kontekstu predstavlja velik političen in socialni problem, obenem pa sproža številna fascinantna ekonomska, politična in pravna vprašanja, na katera zaradi tehnično kompleksne in politično sporne materije ni mogoče zlahka najti odgovorov. Enega takšnih problemov predstavlja že sama meja med davčnim načrtovanjem, ki je, kot bo predstavljeno v diplomskem delu, popolnoma zakonito delovanje davčnega zavezanca, in agresivnim davčnim načrtovanjem, ki presega meje pravno dopustnega ravnanja. Pri davčnem načrtovanju gre za sistematsko organiziranje davčnih zadev na način, da bo poslovanje davčnega zavezanca teklo na finančno najučinkovitejši način, česar potencialna posledica je lahko erozija davčne osnove zavezanca in prenos dobička v jurisdikcije z nizko ali ničelno davčno stopnjo, pri čemer gre že za agresivno davčno načrtovanje. Davkoplačevalci se z namenom plačila čim nižjega davka poslužujejo raznoraznih mehanizmov in struktur davčnega načrtovanja, ki so mogoče zaradi pravnih vrzeli in neskladji v mednarodnem sistemu obdavčevanja. Problem predstavlja tudi regulacija takšnih ravnanj in krpanje praznin, ki so nastajale vse od leta 1920, ko je bil vzpostavljen takšen mednarodni davčni sistem, kot ga poznamo še danes.

Keywords

transparentno obdavčevanje;dvonivojsko obdavčevanje;conduit družba;base družba;hibridno neskladje;preusmeritev dolga;stalna poslovna enota;davčni dogovor;dividende;obresti;davčni odbitek;davčni odtegljaj;diplomska dela;

Data

Language:	Slovenian
Year of publishing:	2017
Typology:	2.11 - Undergraduate Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[R. Skuk]
UDC:	336.78(043.2)
COBISS:	5434667
Views:	1141
Downloads:	140
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	CORPORATE TAX PLANNING IN THE LIGHT OF EU AND OECD MEASURES REGARDING BASE EROSION AND PROFIT SHIFTING INTO JURISDICTIONS WITH FAVORABLE TAX LEGISLATION
Secondary abstract:	International tax law is a broad and complex field of international public law, which is based on the interlaced network of international bilateral tax treaties, interactions between domestic tax law systems and their impact on individuals, business entities and governments, as participants in cross-border commercial and corporate transactions. The taxation of international business is a vital political and social issue. It also raises many fascinating economic, political and legal questions, to which, because of complexity of the field, finding answers is very difficult. One of such problems arising in taxation is a distinction between tax planning, which is, as it is going to be presented in the thesis, legitimate and legal, and aggressive tax planning, which goes beyond the limits of legally permissible behaviour. Tax planning involves systematic organization of tax matters in a way that the taxpayers’ operations will flow in a financially most efficient manner. This may potentially result in the erosion of domestic tax base and profit shifting into jurisdictions with low or zero tax rates, which is already considered to be aggressive tax planning. Taxpayers use a variety of mechanisms and tax planning structures for the purposes of paying the lowest tax possible – this is only achievable due to legal gaps, mismatches and frictions in the international tax system. The issues also arise from regulating such practises and filling the legal gaps, which have been in existence since 1920, when international tax system as we know it today was established.
Secondary keywords:	flow-through taxation;separate entity taxation;conduit company;base company;hybrid mismatch arrangement;debt shifting;permanent establishment;tax ruling;dividends;royalties;tax deduction;withholding tax;controlled foreign company;
URN:	URN:SI:UM:
Type (COBISS):	Bachelor thesis/paper
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	77 f.
ID:	10852850